Share and Share AlikeBy Rabbi Jack Abramowitz
G-d told Moshe to tally the spoils, then to divide them among the people. Half would be divided among the soldiers and the other half would be divided among those who remained behind. (This was always the case in Jewish warfare, as we see in I Samuel chapter 30, for example.) The soldiers would have to consecrate a portion of their share, turning it over to Elazar for the kohanim. This portion would be one out of every 500 animals and captives. From the half going to the people, they were to remove one out of every 50 for the Leviim.
They counted the sheep, cattle, donkeys, captives and other items that had been counted and divided them accordingly. (The numbers are all in chapter 31, verses 32-46, if you care to see them.)